2011 (6) TMI 41

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..... same relates to penalty and remand the matter to original adjudicating authority for de-novo proceedings, after taking note of outcome of Hon'ble High Court of Gujarat decision involving the issue of vires of Rule 96ZQ(5). - E/2906/2006 - - - Dated:- 22-6-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri S.N. Mishra, Adv. for Assessee. Shri J.S. Negi, SDR for the Revenue. P .....

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..... 2 (Tri-Ahmd): 2.Learned SDR submits that the issue involved in the present appeal is as regards imposition of penalty in terms of the provisions of Rule 96ZQ(5). He draws our attention to a subsequent decision of the Supreme Court judgment in the case of Union of India v. Krishna Processors reported in 2009 (237) E.L.T. 641 (S.C.) wherein the Supreme Court s judgment in the case of Union of In .....

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..... nk it appropriate to remand the matter to the Original Adjudicating Authority for fresh decision after the declaration of law by the High Court on the vires of the above rule. The appeal is accordingly disposed off in above terms. The assessee would be at liberty to contest the case on merits. 3. As such, by following the above decision, we set aside the impugned order in so far as the same re .....

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